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2023 (1) TMI 133

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....rs. Justice B.V. Nagarathna For the Petitioner(s) : Mr. Devendra Jain, Adv., Ms. Radha Malbe, Adv. And Mr. Rajat Mittal, AOR ORDER Issue notice. In view of our earlier decision in the case of Vishal Ashwin Patel Vs. Assistant Commissioner of Income Tax Circle 25(3) and Ors., 2022 (5) SCALE 392, the matter is to be remanded to the High Court as the impugned judgment and order passed by ....

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